Notification/Circular No.: 28/2026-Customs dated July 10, 2026
Applicable Act/Rule: Customs Act, 1962
Notification No. 8/2016-Customs dated 5th February, 2016 (published vide G.S.R. 147(E) dated 5.02.2016) was last amended vide Notification No. 4/2019-Customs dated 7.02.2019 (vide G.S.R. 98(E) dated 7.02.2019). This notification further amends condition (6) of the said notification.
In the said notification, in condition (6), after the first proviso, the following proviso has been inserted verbatim:
“Provided further that in any particular case, the aforesaid period of two years may, on sufficient cause being shown, be extended by the Board by such further period as it may deem fit:”
Further, in the second proviso, the words “Provided further that” have been substituted with the words “Provided also that”.
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